Status of Board of Equalization's Proposed Rules & Regulations

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As of July 15, 2016

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

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2016 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
282/283 Temporary Certification / Permanent Certification (Section 100)   05/25/16 – Chief Counsel Matters
462.040 Change in OwnershipóJoint Tenancies 07/14/16 07/14/16 – Board Approved Amendment
1432 Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle 12/16/15 06/21/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 06/21/16
1506 Miscellaneous Service Enterprises (Section 100)   06/15/16 – Submitted to Office of Administrative Law for approval
1525.4 Manufacturing and Research & Development Equipment   02/24/16 – Disapproved by Office of Administrative Law
1569 Consignees and Lienors of Tangible Personal Property for Sale (Taxpayer's Petition)   01/26/16 – Board Referred to Legislative Committee
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1590 Newspapers and Periodicals 06/14/16 07/06/16 – Submitted to Office of Administrative Law for approval
1597 Property Transferred or Sold by Certain Nonprofit Organizations (Section 100)   05/25/16 – Chief Counsel Matters
1619 Foreign Consuls 10/27/15 01/06/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/16
1668 Sales for Resale 02/23/16   04/22/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
1698/4901 Records / Records 03/29/16 06/28/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/16.
1702.5 Responsible Person Liability 08/30-09/01/16 07/15/16 – Interested Parties Notice Published
1703 Interest and Penalties   03/30/16 – Business Taxes Committee
2401/2413/2422 Definitions / Exemptions from Surcharge / Returns and Payment 01/26/16 03/28/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
2460/2461/2462 Administration / Exemptions, Deductions, Credits, and Specific Applications of Tax / Refunds of Excess Charges Collected 01/26/16 03/21/16 – Board Withdrew File from OAL
3500 Application Of The Fee Collection Procedures Law. (Section 100)   03/17/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/17/16.
4001 Retail Stock   06/14/16 – Business Taxes Committee
4076 Wholesale Cost of Tobacco 06/14/16 06/14/16 – Submitted to Office of Administrative Law for approval
5218/5235/5237/5267 Review of the Petition by the Assigned Section / Action on the Claim for Refund / Board Approval Required for Refunds Over $100,000 / Issuance of Post Appeals Conference Notices; Board approval 12/16/15 02/03/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/01/16
5600/5601/5603 Definitions, Board Hearing Procedures; Taxes Affected by This Article, Eligible Claims, Claim Procedure   04/20/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/20/16

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013